Case Studies in Fraud and Technology Controls

Overview

Fraud continues to plague businesses at epidemic levels, and technology control failures are a significant reason fraud occurs. Using a case study approach, in this session, you will learn about the pervasiveness of fraud, the control failures contributing to fraud, and what you can do to mitigate fraud risk.

A specific focus of this course is applying information technology general controls and information technology application controls. In this course, you will examine numerous reported fraud cases and identify the general and application control failures that contributed to each fraud. By learning through these real-world case studies, you will be positioned better to reduce fraud risk.

Highlights

• Best practices associated with creating Excel workbooks, including managing workbooks
• How to secure Excel workbooks
• Collaboration options and best practices in Excel
• Effective reporting techniques in Excel

Prerequisites

Fundamental knowledge of Microsoft Office Excel 2019 or newer

Designed For

CPAs and other accounting auditing, and business professionals who are seeking to reduce fraud risk.

Objectives

• List critical spreadsheet design fundamentals
• Identify techniques used to minimize data input errors
• Utilize Excel's Table feature as a foundational component of spreadsheets
• Identify and implement three different methods for consolidating data
• Utilize various Excel features, such as Go To Special, to solve specific spreadsheet issues
• List and apply four techniques for sharing an Excel workbook and collaborating with others
• Implement different practices for auditing and error-checking Excel workbooks, including Trace Precedents, Trace Dependents, and Formula Auditing
• Identify the advantages of working with Defined Names in Excel
• List and apply six techniques for securing Excel data

Preparation

None

Notice

Login information and eMaterials will be available in the “My CPE” section of the NESCPA website two business days prior to the seminar. Once eMaterials are downloaded, no cancellation/transfer/refund is available.